Undergraduate Research Symposium
http://dspace.uiu.ac.bd/handle/52243/785
2024-03-29T10:52:44ZProfitability and Its Determinants - An Empirical Analysis on Manufacturing Firm of Bangladesh
http://dspace.uiu.ac.bd/handle/52243/820
Profitability and Its Determinants - An Empirical Analysis on Manufacturing Firm of Bangladesh
Parvez Alam, Md.
Manufacturing sector is becoming one of the major growing sectors of Bangladesh by contributing on an average 15.2 percent of country's gross domestic product. The yearly growth rate of this sector is 10 percent from the last a few years. The evaluation and analysis of determinants of profitability are crucial for ensuring a healthy, solid, and stable manufacturing sector. The aim of the research paper is to empirically evaluate the relation of firm specific internal factors on the profitability of manufacturing firms of Bangladesh. The study has been done by using Random-effects (GLS) regression model on a sample of 50 manufacturing firms by covering 7 manufacturing industries during the year 2003 to 2012, resulting in a total no of observations of 500. The study uses three profitability measures return on asset return on equity and net profit after tax as dependent variables, six internal factors (firm size, debt ratio, sales growth, liquidity ratio, total asset turnover and financial leverage) as the independent variable. Analyzing the panel data using Random-effects (GLS) regression model we have found that profitability of firms is significantly influenced by debt ratio, liquidity, size, total asset turnover and financial leverage.
2017-10-28T00:00:00ZThe Overview of New VAT Law: The Value Added Tax and Supplementary Duty Act, 2012
http://dspace.uiu.ac.bd/handle/52243/819
The Overview of New VAT Law: The Value Added Tax and Supplementary Duty Act, 2012
Khanam, Sazida
The aim of this paper is to find out whether the new VAT and SD Act, 2012 will be business friendly or not. For this purpose, the opinion of the chairman of NBR, and the viewpoint of many editors of different magazines, newspapers etc. were analyzed. The data were collected from secondary sources – the official website of NBR, different websites, magazine, journals, etc. The paper mainly differentiated between the Value Added Tax, 1999 and The Value Added Tax and Supplementary Duty Act, 2012. The study reveals that the price level of the domestic goods and services will not be increased. There are many advantages and flexible features of the VAT and SD ACT 2012 and for this it will be business friendly. In conclusion, the E-VAT will ensure service to the VAT payers and effectively detect VAT evasion.
2017-10-28T00:00:00ZCorporate Social Responsibility Reporting of Islamic Banks in Bangladesh
http://dspace.uiu.ac.bd/handle/52243/818
Corporate Social Responsibility Reporting of Islamic Banks in Bangladesh
Jahan, Tasnin
Purpose: the study is aimed at finding out the CSR disclosure practice of the Islamic banks (IB) in Bangladesh
Research Methodology: The study entails a content analysis of 6 full-fledged IBs in Bangladesh for the year 2015, investigating their CSR compliance level as per the CSR dimensions as has been followed by Daus et al. (2014) in the study ‘Social responsibility reporting of Islamic Banks: evidence from Indonesia”. An equally weighted index is used for scoring the CSR disclosures.
Findings: The results revealed that the Islamic Banks disclosed most about their ‘Corporate Vision’ and ‘Top Management’ respectively, while least about their ‘Products, Service and Fair dealings with supply chain ‘related activities. The banks varied remarkably in disclosing about their CSR activities towards their employees and the environment, with a range of 60% and 63% respectively. The banks’ shariya compliancy in business transactions is found to be 61% on average.
Research limitation: The scope of the result lies within the realm of the disclosures made in annual reports only. Moreover, the CSR disclosure coding overwhelmingly has been done by the researcher only.
Contribution/practical implication: Creating awareness amongst the Islamic banks (IB) and their stakeholders about any discrepancy between the ethical claims of the IBs and their communicated CSR activities, can lead to a scope of a positive change in the social roles of the banks in future.
Further research: a time series analysis may be carried out on the IBs of Bangladesh to gauge a better picture of the CSR practice of IBs in Bangladesh, using data from more sources.
2017-10-28T00:00:00ZCorporate Taxation and its Relationship with Governance Characteristics: Evidence from the Listed Companies in Bangladesh
http://dspace.uiu.ac.bd/handle/52243/817
Corporate Taxation and its Relationship with Governance Characteristics: Evidence from the Listed Companies in Bangladesh
Hena, Sanjida
The study aims to examine how corporate governance affects corporate tax generation in Bangladesh. The sample consists of 21 companies listed in the Dhaka Stock Exchange. The secondary data has been organized and collected from the annual reports of these companies. A very little research has been conducted regarding the measurement of relationship between governance characteristics and taxation of listed companies in Bangladesh. Moreover, the paper also explores how the firm level variables are associated with both governance and tax. The Multiple Regression has been applied to investigate the association between dependent variables (GAAP ETR and CASH ETR) and independent governance factors. It is found that both board size and the percentage of independent directors have a negative association with the tax variables (GAAP ETR and CASH ETR), while the firm’s size also has a negative relationship with GAAP ETR. The paper will provide insight to the policymakers regarding the role of governance on tax generation.
2017-10-28T00:00:00Z